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Imposition of penalty by tribunal under FEMA dismissed as it failed to produce evidences

December 1, 2018[2018] 99 taxmann.com 310 (FEMA-AT)
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FEMA: Order passed by Adjudicating Officer imposing penalty on appellant for having failed to submit documentary evidence as proof of actual imports without observing principles of natural justice was null and void ab-initio, hence, penalty imposed would be untenable

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